In the strict tax aspect, this work focuses on income taxes, as the importance of non-profit taxes is significantly lower in the scope under consideration.
The analysis of harmful tax competition has been carried out taking into account all its phenomena in a broad sense, including not only its strict tax aspect, which is referring to the avoidance of income taxation, but also the specific means of using this phenomenon, in which the avoidance or avoidance of taxation in the country is in itself not the objective of the entity taking action to do so, but the method of introducing legal circulation of funds from crime through their favourable taxation abroad.
Work concerns the legal status per day 1 June 2011
Author
Dr. Rafał Nawrot - From 2013 acts as a Managing Partner in Russell Bedford Poland. He is a doctor of legal science, tax advisor, lawyer, graduate of the Faculty of Law and Administration of the University of Warsaw.
In years 2006 - 2011 he worked for Polish and international tax advisory companies (ISP Modzelewski and Partners, KPMG, Consulco International).
Lecturer and lecturer at Postgraduate Tax Law Studies at the Faculty of Law and Administration of the University of Warsaw, as well as author of more 60 scientific publications on Polish and international tax law, including 8 books on legal and tax matters.
He specializes in the issues of international tax law, tax avoidance, national and cross-border legal restructuring and taxation.